The tariff classification of a pet bed from China

N267611 September 10, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a pet bed from China Dear Ms. Crossley: In your letter dated August 5, 2015, you requested a tariff classification ruling. You submitted a photograph of an item called Kitty Shack, 2 in 1 tunnel bed & mat. The product is a convertible pet tunnel and bed/mat. When the item is unzipped from the top, it converts into a pet bed/mat. The Kitty Shack unzipped is 4" thick and measures approximately 14"L x 12"W. The pet bed/mat is composed of 97% polyester pile fabric and 3% foil. The inner surface has a faux sheepskin appearance and an inner layer of foil that you state reacts with the pet’s body heat to keep the animal warm. The applicable subheading for Kitty Shack, 2 in 1 tunnel bed & mat will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division